TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 27 DTAA: Resolve Tax Disputes via Mutual Agreement Procedure Within Three Years of Notification</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between Serbia and another Contracting State outlines the Mutual Agreement Procedure. It allows individuals who believe they are subject to improper taxation under the Convention to present their case to the competent authority of their resident state or, in certain cases, their national state. This must be done within three years of the first notification of the disputed taxation. The competent authorities of both states will attempt to resolve the issue through mutual agreement, even if domestic time limits are exceeded. They may also address interpretation issues and eliminate double taxation through direct communication or a commission.
TaxTMI 
TaxTMI 
